MD&A audits: a new tool for boards of directors and underwriters

Article Abstract:

The SEC has approved the use of SSAE 8 audits for securities disclosure, recognizing their value for Management's Discussion and Analysis reports (MD&As). SSAE 8's apply to both public and nonpublic entities from which the SEC requires MD&As. Timing considerations and concerns of less well prepared MD&As have been raised about SSAE 8's, but the largest accounting firms are using them.

Methods, Auditing, Disclosure (Securities law)

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The statutory arrangement for public and private securities offerings under the Securities Act of 1933

Article Abstract:

The Securities Act of 1933 defines the arrangement rules for the offering of both private and public securities. Registration and exemption, resale, private to public and public to private offerings, civil liability, and other rules are discussed.

Laws, regulations and rules, Stock-exchange, Stock exchanges, Practice, Securities law

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Corporate Web sites - business and financial information

Article Abstract:

Presentation overheads regarding corporate Web sites for business and financial information is presented with examples.

Web sites (World Wide Web), Corporations, Information services, Web sites

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